Step 1 – Business Entity Registration

If Sole Proprietorship:  Register with the Department of Trade and Industry (DTI)
If Partnership / Corporation: Register with the Securities and Exchange Commission (SEC)
If Cooperative: Register with the Cooperative Development Authority (CDA)

Step 2:  Business Permit

(Follow steps 1 and 2 of the Process Flow before registering with your Municipality)

Mayor’s Permit
Where: Municipality or City where the business is located
Validity: 1 year
– DTI or SEC Registration
– Certificate / Articles of Incorporation
– Community Tax Certificate
– Barangay Clearance
– Location Clearance
– Certificate of Occupancy
– Building Permit
– Fire Safety / Inspection Permit
– Electrical Inspection Certificate
– Contract of Lease
– Picture / Sketch of the Site
– Public Liability Insurance (for restaurants, mall, cinemas)
– SSS Registration

Step 3

Register with the Bureau of Internal Revenue (BIR) District Office where the business is to be located for Authority to Print Invoice and Book of Journal

(Follow steps 1 and 2 of the Process Flow before registering with the BIR)

Tax Identification Number (TIN)
Authority to Print Invoice and Book of Journal

1. Application for Tax Identification Numbers (TIN) for Employers

a) Self Employed/Mixed Income Individual (BIR Form 1901)
• Birth Certificate or any valid ID showing name, address and birth date
• Mayor’s Permit or application for Mayor’s Permit
• DTI Certificate of Registration of Business Name

b) For Partnerships and Corporations (BIR Form 1903)
• SEC Certificate of Registrations for Partnerships and Corporation
• License to do business in the Philippines (in case of residence foreign corporation)
• Mayor’s Permit or Application for Mayor’s permit

2. Application for Authority to Print Receipts and Invoices

a) For New Taxpayers (BIR Form 1906)
• Job Order
• Final and Clear Sample of Receipts and Invoices (machine printed)
• Photocopy of BIR Form 1901 or 1903, TIN Card, Proof of Payment (BIR Form 0605)

b) For Registered Taxpayers (BIR Form 1906)
• Job Order
• Final and clear sample of receipts and invoices
• Photocopy of Proof of Payment (BIR Form 0605, previously approved Authority to Print Invoice (ATP), Certificate of Registration (COR) BIR Form 2303, last booklet printed

Step 4 – Other Registration Requirements

Register your business with the following offices to comply with existing regulations:
– Social Security System (SSS)
– Department of Labor and Employment (DOLE)
– PhilHealth
– Department of Environment and Natural Resources (DENR)